Warren Industries uses a process-costing system for its single product, which is manufactured from Material X and Material Y. X and Y are introduced to the product as follows: Material X: Added at the beginning of manufacturing Material Y: Added at the 70% stage of completion The company started and completed 89,000 units during the period, and had an ending work-in-process inventory amounting to 13,000 units, 25% complete. Which of the following choices correctly expresses the total equivalent units of production for Material X and Material Y?

	Material X				Material Y
A.		98,100				92,250
B.		98,100				98,100
C.		102,000				89,000
D.		102,000				92,250
E.		102,000				98,100

Multiple Choice

• Choice A

• Choice B

• Choice C

• Choice D

• Choice E